Ion beam cutting calibration system and method

An ion beam cutting calibration system includes a sample cutting table, a coarse calibration device, a microscopic observation device, and a flip table. The flip table includes a flip plate, which is configured to drive the sample cutting table to swing in a vertical plane. The swing axis of the flip plate is collinear with the side edge of the top surface of the ion beam shielding plate close to the sample. Through the coordinated operation of the flip table, the microscopic observation device, the sample cutting table, and the coarse calibration device, the ion beam cutting calibration system avoids the problem that when the position relationship between the sample and the shielding plate is observed from multiple angles during calibration loading, the sample and the shielding plate are likely to be moved out of the field of vision of the microscope and out of focus.